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Showing 631–640 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
…within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be taken into account in determining agricultur…
I. - Persons domiciled in France within the meaning of Article 4 B who are employed and sent by an employer to a State other than France and that of the place of establishment of that employer may ben…
I. - The employee benefit corresponding to the value, at their acquisition date, of the shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10…
…ticle L. 133-5-3 or in Article L. 133-5-8of the Social Security Code or Article L. 7122-23 of the Labour Code.For persons not falling within the scope of I of Article L. 133-5-3 of the Social Security…
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
The following are not subject to income tax:1° Sums received in connection with the award of the Nobel Prize by the winners of this prize;2° Sums received in connection with the award of international…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
The provisions of article 39 quinquies C are applicable to study and research organisations.
…ied arrangements provided for in the article L. 133-5-6 du code de la sécurité sociale, through the body mentioned in article L. 133-5-10 of the same code or, for employers referred to in article L. 7…
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